BSA E-Filing

The BSA E-Filing System is FinCEN’s online portal for filing the FBAR, officially called FinCEN Form 114. The FBAR is filed separately from a U.S. tax return.

Why it matters for U.S. expats

U.S. persons must file an FBAR if the combined value of their reportable foreign financial accounts exceeds $10,000 at any point during the calendar year.

The FBAR must usually be submitted electronically through the BSA E-Filing System. Filing Form 1040 or Form 8938 does not satisfy this separate reporting requirement.

Common questions

1. How do U.S. expats file an FBAR online?

They submit FinCEN Form 114 through the BSA E-Filing System rather than through the IRS tax-filing system.

2. Do I need a BSA E-Filing account to file my own FBAR?

No. Individuals filing their own FBAR can use the system without registering for an account.

3. Does it cost anything to use the BSA E-Filing System?

No. FinCEN does not charge a fee to file an FBAR through the system.

4. Is an FBAR filed with my U.S. tax return?

No. The FBAR is filed separately with FinCEN through the BSA E-Filing System.

5. When is an FBAR due through the BSA E-Filing System?

The deadline is April 15 following the reported calendar year. An automatic extension applies until October 15 without a separate request.

6. How do I know whether FinCEN received my FBAR?

FinCEN sends an email confirmation after submission. Individual filers can also check their filing status through the BSA E-Filing System.

7. Can I correct an FBAR through the BSA E-Filing System?

Yes. You submit a complete amended FBAR and include the BSA Identifier from the previous filing when available.

8. Can I file a late FBAR through the BSA E-Filing System?

Yes. You must select a reason for filing late and may need to follow a specific compliance procedure based on your circumstances.

9. Can a tax professional file my FBAR through the BSA E-Filing System?

Yes. The professional needs a registered BSA E-Filing account and authorization to file on your behalf.

Related forms

• FinCEN Form 114: Report of Foreign Bank and Financial Accounts
• FinCEN Form 114a: Authorizing another person to file an FBAR

When to get help

Consider professional advice if you:

• Are unsure which foreign accounts must be included.
• Hold joint, business, pension, investment, or signature-authority accounts.
• Cannot calculate the maximum value of an account.
• Need to amend a previously submitted FBAR.
• Have missed one or more FBAR deadlines.
• Need to choose between the Delinquent FBAR Submission Procedures and the Streamlined Filing Compliance Procedures.

Bright!Tax can determine whether you must file, calculate your reportable balances, and submit your FBAR through the correct system. Get started with Bright!Tax.

Related Bright!Tax guides

• Understanding FBAR: How the U.S. Tracks Foreign Accounts
• FBAR Filing for U.S. Expats: The $10,000 Rule Explained
• FBAR vs. Form 8938: Which One Applies?
• Delinquent FBAR Submission Procedures

Official sources

• FinCEN: BSA E-Filing System
• FinCEN: File an Individual FBAR
• IRS: Report of Foreign Bank and Financial Accounts
• IRS: Delinquent FBAR Submission Procedures

Reviewed by

Katelynn Minott, CPA & CEO

Last reviewed

June 2026